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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Supreme Court Dismisses Petition, Finds No Merit for Intervention; All Pending Applications Disposed.</h1> The SC of India, with Justices Uday Umesh Lalit and S. Ravindra Bhat presiding, dismissed the Special Leave Petition after evaluating arguments from both ... Validity of reopening of assessment - re­assessment beyond the period of four years from the end of relevant assessment year - As decided by HC [2019 (1) TMI 122 - BOMBAY HIGH COURT] AO cannot justify issuing the notice of re­opening of assessment beyond the period of four years from the end of relevant assessment yea - HELD THAT:- We do not see any reason to interfere. The Special Leave Petition is, accordingly, dismissed. Pending applications, if any, also stand disposed of. Issues involved: Special Leave Petition dismissal.The Supreme Court of India, comprising Hon'ble Mr. Justice Uday Umesh Lalit and Hon'ble Mr. Justice S. Ravindra Bhat, heard arguments from Mr. Balbir Singh, Additional Solicitor General for the petitioner, and Mr. Ajay Vohra, Senior Advocate for the respondent. After considering the submissions, the Court found no grounds to interfere and consequently dismissed the Special Leave Petition. Any pending applications were also disposed of in light of this decision.

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